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How quickly we abandon our collective conscience for the promise of economic development. It is distressing to witness the state's shameless groveling for a few dozen jobs, and the hastiness with which so many of our representatives disregard as archaic inconveniences the moral and constitutional foundations of society.

Although the Dell debacle illustrates the pitfalls of corporate welfare, Gov. Perdue and the General Assembly seem to have learned nothing from the experience. The Democratic governor and the Democrat-controlled General Assembly rushed, breathlessly and eagerly, to assemble an incentives package -- worth at least $46 million -- to encourage Apple to build an East Coast warehouse in the state. (The governor and her allies contradict the oft-repeated, banal charge that the GOP is the party of "corporate greed.")

Under the arrangement signed by the governor, Apple will save $46 million in its first 10 years in North Carolina, and possibly up to $300 million over three decades. Neither the location nor the timeline of Apple's facility has been announced, but it will only employ 50 to 100 people. The General Assembly carved special provisions into the state's corporate tax law strictly for the benefit of Apple -- a flagrant violation of the state's guarantee of equality under the law.

Bob Orr, executive director of the N.C. Institute for Constitutional Law, has battled incentives for years, both in the courts and in the arena of public opinion. The Apple deal, he told the Triad Business Journal, "favors one corporation over all of the existing corporate citizens of our state, particularly those who have made large investments over the years. Our Supreme Court has said that the principle of equal rights to all, and special privileges to none, is fundamental, and must be recognized as such in the levy, assessment and collection of all taxes in this state."

If you and I started our own business tomorrow, what type of "incentives package" should we anticipate from the state? Well, there would be no incentives, because ours would not be a multibillion-dollar enterprise. Incentives enthusiasts provide assistance on a selective basis, and only to those who need it the least. Small businesses, which employ the majority of citizens, are granted no special favors from the state. They must fend for themselves.

The editors of this newspaper cast a wary eye at the Apple package last week, opining that North Carolina does not get much in return for its investment. "Incentives," they write, "are a questionable economic development policy normally, but technology increases the risk," because "the life span of a tech company is very short." Furthermore, Apple's workforce and spending "numbers are unconvincing."

The Apple package drew opposition not only from North Carolinians, but also from the Washington, D.C.-based Tax Foundation. The organization's president, Scott Hodge, issued a press release in which he criticized the Apple incentives. Such an arrangement, according to Hodge, "tells the market that your tax system is so out of line that you need specific tax breaks to get a business to locate in the state." And worse, it "tells your local businesses that they are foolish for staying in the state and paying taxes to subsidize another business with better political connections." That is a stinging rebuke to North Carolina's elected officials, and an argument that is difficult to counter.

Rather than carving exemptions and special favors into existing law on a case-by-case (and unconstitutional) basis, why not create a business-friendly environment statewide, thereby eliminating the need for incentives? North Carolina's business climate, according to the Tax Foundation, ranks 39th in the nation. The ranking is based on a host of taxes -- corporate, individual income, sales, unemployment insurance and property. Our corporate tax rate, 6.9 percent, ranks 27th in the nation. Trimming that rate by a point or two would be a good beginning.

In addition to lower tax rates, companies searching for a new home -- or a location for new facilities -- are interested in good roads and infrastructure, as well as a well-educated workforce. Public safety is also a proven enticement to corporations looking to relocate or expand. Why not make improvements from which every business, employee and citizen will benefit?

While the intentions of Gov. Perdue and the General Assembly were noble, the Apple incentives package is an injustice to virtually every other business in the state, and an embarrassment to the citizens of North Carolina. Constitutional protections, such as equality under the law, should not be swept aside by those mesmerized by the allure of economic development.

Charles Davenport Jr. (daisha99@msn.com) is a freelance columnist who appears alternate Sundays in the News & Record.